Ravi Firetech Safety Engineers Private Limited vs. Union Of INDIA

[ 3446 l HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY,THE TENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHTEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 3822 OF 2025 Between: RAVI FIRETECH SAFEW ENGINEERS PRIVATE LIMITED, G1. Ground Floor, Navya Krishna Homes, 1. R K Puram, Rangareddy, Te! nganq,!Q00_35 Represent6d by its Managing Director Mr. KOLISHETTY RAVINDER Slo KOLISHETTY VENKATA NARSAIAH, Age 65 Years, Occ, Managing Director, Rlo11-12-3212, Plot No.10, Road No.2, lncome Tax Colony, Sri Ramakrishna Puram, Kothapet, Ranga Reddy Dist, Hyderabad ...PETITIONER AND '1 . Union of lndia, Ministry of Finance, New Delhi. 2. The Central Board of lndirect Taxes and Customs, Through its Chairman, North Block, New Delhi- 110001 3. The Commissioner of Commercial Taxes, Telangana, Hyderabad' C.T. Complex, Nampally, Hyderabad- 500001 4. The Assistant Commissioner, Saroornagar 3, Sarornagar Division, Telangana State ...RESPONDENTS Petition under Article 226 oI the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue. a)a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring impugned Order vide Ref No. 2D360424O53276E dated 24.04.2024 passed by the 1st Respondent under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1 Xg) and 265 of the Constitution of lndia, and to consequently set aside the same and pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. b)a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring that the Notification No. 09/2023-C.T dated 31.O3.2O23 issued by Respondent No. 3 through Respondent No.4 and corresponding GO Ms. No. 118 dated 25.08.2023 issued by Respondent No. i), r,vhich extended the time limit for passing the orders, are without authority of law and ultra vires to the section 73(10) of the C;ST Act 2017 and Section 1684 of GST Act, 2017 and violative of articles 1a, 19i1Xg) 21 and 265 of the Constitutio n of lndia lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in he circumstarces stated in the affidavit filed in suppo( of the petition, the High Court may be pk:ased to stay operation of Order vide Ref No. 2D360424O53276E daled 24.04.20.14 passed by Respondent No. 1 in DRC-07 Counsel for the Petitioner:SRl. THANNERU CHAITANYA KUMAR Counsel forthe Respondent No.'l: SRI GADI PRAVEEN KUMAR Dy, SOLICITOR GEN. OF INDIA Counsel for the Respondent No.2: MS.PRAVALLIKA REPRESENTING FOR SRI DOMINIC FERNANDES SR. SC FOR CBIC Counsel for the Respondent Nos.3&4: SRI SWAROOP OORILLA SPL. GP FOR STATE TAX